Most spreadsheets, like other software, change over time. A frequently occurring scenario is the repeated reuse and adaptation of spreadsheets from one project to another. If several versions of one spreadsheet for grading/budgeting/etc. have accumulated, it is often not obvious which one to choose for the next project. In situations like these, an understanding of how two versions of a spreadsheet differ is crucial to make an informed choice. Other scenarios are the reconciliation of two spreadsheets created by different users, generalizing different spreadsheets into a common template, or simply understanding and documenting the evolution of a spreadsheet over time. In this paper we present a method for identifying the changes between two spreadsheets with the explicit goal of presenting them to users in a concise form. We have implemented a prototype system, called SheetDiff, and tested the approach on several different spreadsheet pairs. As our evaluations will show, this system w...